{"data":{"id":"us-ky/krs-138.860","jurisdiction":"us-ky","citation":"KRS 138.860","heading":"Regulations.","body":"The department shall administer the taxes provided under KRS 138.820(1) and may\nprescribe, adopt and enforce regulations relating to the administration and enforcement\nthereof.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28820","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"5b08dc1ec52560dbd902e723b0911f030ec154ca16291ef1624d13d4322b0fcf","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.850","next":"us-ky/krs-138.870"},"notice":"GroundRules: Original legal text. Not legal advice."}